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我国台湾地区是个宗教蓬勃发展的社会环境,人民信仰自由且热衷捐款,加上欠缺管理审计的法律依据,意外促成了以宗教慈善为名的非营利组织到处林立,其中更有已膨胀成上市企业的规模。于兹,殊值反向思考一个假设性命题:如将“庞氏企业”多层次行销手法运用在宗教非营利组织的劝募机制上,果尔,利用民众捐赠的大部分财产作为资金来源,再佐以公司治理的模式可以筑起一个企业,仿佛改良版的“庞氏企业”。爰此呼吁政府应对公益财产提供积极作为的维护,加速立法制订管理非营利组织的相关规范、落实财务的监督查核,俾能保障我国台湾地区人民捐助的财产及人格法益。
As a religious and thriving social environment in Taiwan, Taiwan’s people are free to believe and donate money. Coupled with the lack of a legal basis for management audit, the accidental promotion of non-profit organizations under the pretext of religious charity is everywhere. More and more of them have been expanded into listed companies The size of In terms of special value, we should think back to a hypothetical proposition: If we apply the multi-level marketing tactics of “Ponzi Enterprises” to the non-profit organization’s religious recruitment mechanism, and use most of the property donated by the people as the source of funding , And then accompanied by corporate governance model can build a business, as if the improved version of “Ponzi Enterprise.” Therefore, it urges the government to provide a positive safeguard for commonweal property, expedite legislation to formulate relevant norms governing non-profit organizations, and implement financial supervision and inspection so as to safeguard the property and personal legal benefits donated by the people in Taiwan in Taiwan.